Diana and Petra are married taxpayers. They purchased and placed in service a rental house in $2019.$ In $2022,$ they put a new roof on the house for $$10,000.$ How will they depreciate the roof?

Diana and Petra generate income from the house, so the roof is depreciated over $39$ years from the installation.

The house is partially depreciated already, so the $$10,000$ roof is depreciated over $25\mathrm{.}5$ years to end at the same time as the house.

The roof is a part of the rental which has been depreciated for two years, so $$10,000$ is added to the house basis going forward.

The roof is an improvement to a rental, so $$10,000$ is depreciated over $27\mathrm{.}5$ years from the installation.